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IRS announces 2025 HSA/HDHP and excepted benefit HRA limits

IRS announces 2025 HSA/HDHP and excepted benefit HRA limits

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The IRS has released the HSA and HDHP limits for 2025. The annual contribution limits, minimum deductible, and out-of-pocket amounts all increased over the 2024 limits. The 2025 excepted benefit HRA amount increased as well. Plan sponsors with an HDHP offering should ensure that the deductibles comply with the new minimum amounts.

Download this FYI as a printable PDF.

Background

In Revenue Procedure 2024-25, the IRS issued the calendar year 2025 inflation-adjusted contribution limits for health savings accounts (HSAs) along with the minimum deductible and maximum out-of-pocket (OOP) limits for high deductible health plans (HDHPs). (See our August 12, 2019 FYI for more information on excepted benefit health reimbursement arrangements (HRAs).)

 

2025

2024

Change

HSA statutory contribution amount

Self-only

$4,300

$4,150

+ $150

Family

$8,550

$8,300

+ $250

Catch-up contribution (age 55 or older)

$1,000

$1,000 no change
HDHP minimum deductible amount

Self-only

$1,650

$1,600

+ $50

Family

$3,300

$3,200

+ $100

HDHP maximum annual out-of-pocket amount

Self-only

$8,300

$8,050

+ $250

Family

$16,600

$16,100

+ $500

Excepted benefit HRA maximum benefit

$2,150

$2,100

+ $50

In closing

Plan sponsors with HDHP deductibles below the new minimums of $1,650 for self-only and $3,300 for family coverage will need to increase those deductibles in 2025. While the OOP maximums have increased for 2025, they are still below the maximum limits on cost sharing allowed in 2025 under the Affordable Care Act (ACA) of $9,200 for self-only and $18,400 for family coverage.


Volume 47 | Issue 15